Function as GST practitioner


What are the functions GST Practitioner can perform on the GST portal on behalf of taxpayer?

Answer: GST Practitioner can perform functions like creating and saving the application for amendment of registration, creating, and preparing GSTR-1 (including invoice upload), creating and preparing GSTR-4 (including invoice upload), create a challan & make deposit (utilization can be done by taxpayer only) on the GST portal on behalf of taxpayer.

GST Practitioner CANNOT submit any application on taxpayer’s behalf. GST Practitioner can only save the application. Filing of the application has to be done by the taxpayer only.


I am not able to access certain functionalities on behalf of a taxpayer. Why?

Answer: As a GST Practitioner, you have access to only those functionalities, for which you have been authorised by the concerned taxpayer, while filing the authorization form in your name at GST Portal by the concerned taxpayer.


Can I file application on behalf of taxpayer?

Answer: No, you cannot submit any application on taxpayer’s behalf. You can only prepare and save the application, taxpayer has to log in to the GST Portal and file it using EVC or DSC as applicable.


How can I access functionality to perform functions on behalf of a taxpayer on GST Portal?

Answer: Navigate to Service—User Services—List of taxpayers—Select taxpayer’s GSTIN/UIN option. Alternatively, you can also click List of taxpayer/Continue to Dashboard button on your Dashboard.


Whether a GSTP can engage any taxpayer?

Answer: No. Only taxpayer can send request to GSTP for engagement which can be accepted by GSTP.


Can I disengage with a taxpayer after accepting the engagement request?

Answer: Yes. GST Practitioner can disengage with taxpayers at any point in time. Taxpayers too can choose to disengage from their end at any time, if they want.


Can I be engaged with multiple taxpayers at a time?

Answer: Yes. A GST Practitioner can simultaneously be engaged by multiple taxpayers, but a taxpayer can engage with only one GST practitioner at a time.


Can I be engaged by a taxpayer from a different state?

Answer: Yes, You can engage by any taxpayer from a different state. At the time of enrolling as GST Practitioner, your enrollment application will be routed to the concerned state tax officer for processing. Once your enrollment gets approved, you can be engaged by the taxpayer registered in any state or jurisdiction of India.


Do I need to register separately as GSTP in each state and union territory?

Answer: Single enrollment shall be sufficient for practicing on all India basis. No separate registrations are required for all other states or centre.
However, you are free to apply for another registration in other state if you have a professional address in that state.

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